Form IT-9, Application for Automatic Extension of Time to File Indiana Form IT- 40 or IT-40PNR, is used to obtain an automatic 60-day extension of time to file the Indiana resident or nonresident return. Any taxpayer who wishes to request an extension of time to file must complete and file Form IT-9 on or before the original due date of the Indiana individual tax return. If an application for Information Number #18 extension is filed, at least 90 percent of the state and/or county tax due for the entire tax year must have been paid by the taxpayer and/or withheld by the taxpayerís employer.
The payment made with Form IT-9 should be claimed as an estimated tax credit at the time of filing Form IT-40 or Form IT-40PNR. This is only an extension of time for filing your return. This is not an extension of time to pay any state and/or county tax due.
If you do not have a federal extension, you are required to file Form IT-9 even if there is no tax due on your Indiana individual income tax return. If you are due a refund, or donít expect to owe any tax when filing your tax return, and you are unable to file by April 15, 2010, youíll still need to file for an extension by completing Form IT-9, Part 2: Nonpayment Information. Form IT-9 extends your Indiana filing time to June 15.
If you have a valid federal extension, Form 4868, you automatically have an extension with Indiana and do not need to file Form IT-9. The Indiana Department of Revenue will accept the federal extension if a copy is attached to your return at the time of filing. You will have 30 days beyond the federal extension period in which to file your Indiana return. Federal extension Form 4868 extends your Indiana filing time to November 15.